Integrated Filing — IndAS



General information about company

Scrip Code 544081
NSE Symbol JYOTICNC
MSEI Symbol NOTLISTED
ISIN INE980O01024
Name of company JYOTI CNC AUTOMATION LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Machine Tools
Start date and time of board meeting 07-08-2026   13:00:00
End date and time of board meeting 07-08-2026   13:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 50,847.00 50,847.00
Other income 398.00 398.00
Total income 51,245.00 51,245.00
2 Expenses
(a) Cost of materials consumed 25,053.00 25,053.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,789.00) (3,789.00)
(d) Employee benefit expense 9,327.00 9,327.00
(e) Finance costs 2,434.00 2,434.00
(f) Depreciation, depletion and amortisation expense 1,506.00 1,506.00
(f) Other Expenses
1 Other Expenditure 9,373.00 9,373.00
Total other expenses 9,373.00 9,373.00
Total expenses 43,904.00 43,904.00
3 Total profit before exceptional items and tax 7,341.00 7,341.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 7,341.00 7,341.00
6 Tax expense
7 Current tax 1,880.00 1,880.00
8 Deferred tax (253.00) (253.00)
9 Total tax expenses 1,627.00 1,627.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 5,714.00 5,714.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 5,714.00 5,714.00
17 Other comprehensive income net of taxes (69.00) (69.00)
18 Total Comprehensive Income for the period 5,645.00 5,645.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 4,548.00 4,548.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.51 2.51
Diluted earnings (loss) per share from continuing operations 2.51 2.51
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.51 2.51
Diluted earnings (loss) per share from continuing and discontinued operations 2.51 2.51
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 Based on the recommendation of the Audit Committee, the above consolidated financial results are for the quarter ended on June 30, 2026, of Jyoti CNC Automation Limited and its Subsidiaries have been approved by the Board of Directors of the Company at their meetings held on August 07, 2026. The said financial results were subject to limited review by statutory auditor of the company, and the statutory auditor of the company have issued an unmodified opinion thereon. 2 The consolidated financial results include the financial results of Jyoti CNC Automation Limited ('Parent Company') and the financial results of its subsidiary and step-down subsidiaries namely Jyoti SAS (France), Huron Graffenstaden SAS (Huron France), Huron Frasmaschinen Gmbh (Huron GmbH), Huron Canada INC (Huron Canada) and Huron Makina Servis Ve Dis Ticaret Limited Sirketi (Huron Turkey) (together called as the group'). 3 These financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act.2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 4 The Figures for the quarter ended on March 31, 2026 are balancing figures between audited figures in respect of full financial year and the year-to-date figures till the third quarter of respective financial year which were subject to limited review. 5 Based on suspicion of exporting certain machines with dual-use technology in violation of European Union laws, Investigation Agencies in France has initiated a Judicial Investigation against Huron Graffenstanden SAS and certain of its employees. The Investigations is still going on and as an interim measure, the Investigation Agencies in France have taken temporary actions which includes restriction on Director General of Huron Graffenstanden SAS from discharge of his duties, control over export license of certain machines, interim seizure of funds totaling to Euro 3.02 million at present and two residential properties owned by Jyoti SAS. 6 The Group's business falls within single business segment of Machine Tool Industry. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. 7 The figures for previous periods are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures. 8 The Aforesaid Financial Results are available on website of BSE Limited (www.bseindia.com), National Stock Exchange of India Limited (www.nseindia.com) and on the Company's Website (https://jyoti.co.in/investors/financials-reports-and-returns/).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement loss of the defined benefit obligations (93.00) (93.00)
Total Amount of items that will not be reclassified to profit and loss (93.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss (24.00) (24.00)
5 Total Other comprehensive income (69.00) (69.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 G.K. CHOKSI & CO. Yes 30-04-2028